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2017 (1) TMI 469 - AT - CustomsClassification of imported goods - Monotype Machine - eligibility of exemption N/N. 114/80-Cus - whether the Monotype Machine is a Hot Metal Monotype Composing Machine? - Held that: - From the above affidavit, which is based on the brochure of Monotype Machine and manufacturing company, it is clear that Monotype Machines are always Hot Metal Monotype Machine and same contained electric melting pot. The department could not discard this Affidavit or the technical literature without any contrary and acceptable evidence, therefore we accept the submission of the appellant - the machine imported namely Monotype Machine imported by the appellant is nothing but Hot Metal Monotype Machine and entitled for the exemption under N/N. 114/80-Cus. - appeal allowed - decided in favor of appellant.
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